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1995 (5) TMI 68 - AT - Income TaxExtract: .......cessary for the AO to follow the procedure as provided under s. 144B. This contention of the assessee is accordingly dismissed. 9. In view of the addition of Rs. 10 lakhs having been deleted as above, it is not necessary for us to deal with the other contentions raised before us relating to the addition. 10. In the result, appeal is partly allowed.
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